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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Mita Amelia
Universitas Mercu Buana
Economics, Econometrics & Finance

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Pengaruh BTD, IOS, Dan Struktur Modal Terhadap Kualitas Laba Pada Sektor Consumer Non-Cyclicals Giawan Nur Fitria; Mita Amelia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11579

Abstract

This quantitative research examines the influence of BTD, IOS, and Capital Structure on Earnings Quality. It uses secondary data from the annual reports of consumer no- cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The purposive sampling method was used to obtain a sample of 170 samples, by analyzing a multiple linear regression model. This research study revealed that BTD and Capital Structure did not have a significant effect on Earnings Quality. Meanwhile, IOS had a significant negative effect on Earnings Quality.
Co-Authors Giawan Nur Fitria